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Author : Ira L. Shafiroff
Publisher :
ISBN 13 :
Total Pages : 572 pages
Book Rating : 4.:/5 (43 download)
Download or read book Liability of Tax Return Preparers written by Ira L. Shafiroff and published by . This book was released on 1989 with total page 572 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : United States. Internal Revenue Service
Publisher :
ISBN 13 :
Total Pages : 12 pages
Book Rating : 4.:/5 (31 download)
Download or read book Rules for Tax Return Preparers written by United States. Internal Revenue Service and published by . This book was released on 1986 with total page 12 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : United States. Congress. Joint Committee on Internal Revenue Taxation
Publisher :
ISBN 13 :
Total Pages : 24 pages
Book Rating : 4.:/5 (327 download)
Download or read book Income Tax Return Preparers, Assessments in Case of Mathematical Or Clerical Errors, Certain Withholding Tax Provisions, Declaratory Judgments in the Case of Tax-exempt Organizations, and Tax-exempt Status of Condominiums and Homeowner Associations written by United States. Congress. Joint Committee on Internal Revenue Taxation and published by . This book was released on 1975 with total page 24 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : The Tax Institute at H&R Block
Publisher : John Wiley & Sons
ISBN 13 : 1118416082
Total Pages : 582 pages
Book Rating : 4.1/5 (184 download)
Download or read book Wiley Tax Preparer written by The Tax Institute at H&R Block and published by John Wiley & Sons. This book was released on 2013-03-26 with total page 582 pages. Available in PDF, EPUB and Kindle. Book excerpt: Whether you’re already a tax preparer or you’re looking to become one, you need a firm grasp of the tax concepts on which individual taxation is based. We created the Wiley Tax Preparer as a refresher for the experienced tax preparer, and as a readable guide for the less-experienced tax preparer. This timely guide is an essential tax resource providing you with useful information on tax principles and filing requirements that a preparer must know to complete a 1040 series return and associated schedules. You’ll refer to it time and again, for information about: Practices and Procedures Penalties to be assessed by the IRS against a preparer for disregard of the rules and regulations Furnishing a copy of a return to a taxpayer Safeguarding taxpayer information Treatment of Income and Assets Taxability of wages, salaries, tips, and other earnings Reporting requirements of Social Security benefits Determination of basis of assets Deductions and Credits Medical and dental expenses Types of interest and tax payments Child and dependent care credit Other Taxes Alternative Minimum Tax Self-Employment Tax Preliminary Work and Collection of Taxpayer Data Collecting a taxpayer’s filing information and determining their status Determine filing requirements, including extensions and amended returns Personal exemptions and dependents Completion of the Filing Process Check return for completeness and accuracy Tax withholding, payment and refund options, and estimated tax payments Explaining and reviewing the tax return Ethics and Circular 230 Preparer’s due diligence for accuracy of representations made to clients and the IRS Sanctions that may be imposed under Circular 230 Rules governing authority to practice before the IRS If you’re looking for a practical guide to the principles behind Form 1040, look no further. The Wiley Tax Preparer is the most accessible guide to understanding how complex tax laws affect individual taxpayers.
Author : The Tax Institute at H&R Block
Publisher : John Wiley & Sons
ISBN 13 : 0470946385
Total Pages : 663 pages
Book Rating : 4.4/5 (79 download)
Download or read book Wiley Registered Tax Return Preparer Exam Review 2012 written by The Tax Institute at H&R Block and published by John Wiley & Sons. This book was released on 2012-01-27 with total page 663 pages. Available in PDF, EPUB and Kindle. Book excerpt: The most effective system available to prepare for the new Tax Return Preparer Competency Exam In recent years, the role of third party assistance in tax return preparation within the United States has become more significant. To acknowledge this trend, the IRS is strengthening partnerships with tax practitioners, tax return preparers, and other third parties in order to ensure effective tax administration that adheres to professional standards and follows the law. Beginning in 2011, tax return preparers are required to pass a competency test to officially become registered tax return preparers. The Wiley Registered Tax Return Preparer Exam Review Book 2012 has been designed with this in mind and is the perfect guide to help you pass this comprehensive test. The course, complete with extensive exercises and a final exam review, will provide you with a solid foundation on the subject of taxes, and the preparation of an accurate and complete income tax return. Along the way, it covers specific tax issues you need to be familiar with, including tax theory and law; conducting a thorough client interview; and offering tax advice and explanations to clients. Helps you zero in on areas that need work, organize your study program, and concentrate your efforts Provides paid tax return preparers who are not enrolled agents, attorneys, or Certified Professional Accountants (CPAs) with the individual taxation information they need to pass this competency test Covers the major parts of the exam and how to approach each one Informative and insightful, the Wiley Registered Tax Return Preparer Exam Review Book 2012 will put you in the best position possible to pass this important exam.
Author : United States. Internal Revenue Service
Publisher :
ISBN 13 :
Total Pages : 4 pages
Book Rating : 4.3/5 (126 download)
Download or read book The Collection Process (income Tax Accounts) written by United States. Internal Revenue Service and published by . This book was released on 1978 with total page 4 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : United States. Internal Revenue Service
Publisher :
ISBN 13 :
Total Pages : 2 pages
Book Rating : 4.:/5 (3 download)
Download or read book Advance Earned Income Tax Credit written by United States. Internal Revenue Service and published by . This book was released on 1994 with total page 2 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Henry Aaron
Publisher : Rowman & Littlefield
ISBN 13 : 9780815796565
Total Pages : 420 pages
Book Rating : 4.7/5 (965 download)
Download or read book The Crisis in Tax Administration written by Henry Aaron and published by Rowman & Littlefield. This book was released on 2004-05-20 with total page 420 pages. Available in PDF, EPUB and Kindle. Book excerpt: People pay taxes for two reasons. On the positive side, most people recognize, even if grudgingly, that payment of tax is a duty of citizenship. On the negative side, they know that the law requires payment, that evasion is a crime, and that willful failure to pay taxes is punishable by fines or imprisonment. The practical questions for tax administration are how to strengthen each of these motives to comply with the law. How much should be spent on enforcement and how should enforcement be organized to promote these objectives and achieve the best results per dollar spent? Over the last few years, the U.S. Congress has restricted spending on tax administration, forcing the Internal Revenue Service to curtail enforcement activities, at the same time, that the number of individual filers has increased, tax rules have become more complex, and more business have become multinational operations. But if too many cases of tax evasion go undetected and unpunished, those who may have grudgingly paid their taxes may soon find it easier to join the scofflaws. These events in combination have created a genuine crisis in tax administration. The chapters in this volume evaluate the capacity of authorities to enforce the tax laws in a modern, global economy and examine the implications of failing to do so. Specific aspects of tax law, including tax shelters, issues relating to small businesses, tax software, role of tax preparers, and the objectives of tax simplification are examined in detail. The volume also builds a conceptual basis for future scholarship, with regard not only to tax administration, but also to such fundamental questions as whether taxpayers respond mostly to economic incentives or are influenced by their experiences with the filing process and what is the proper framework for evaluating the allocation of resources within the IRS.
Author : Jules Ritholz
Publisher : Maxwell Macmillan Professional
ISBN 13 : 9780138852528
Total Pages : pages
Book Rating : 4.8/5 (525 download)
Download or read book Tax Return Preparer's Liability written by Jules Ritholz and published by Maxwell Macmillan Professional. This book was released on 1985-01-01 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : United States. Congress. House. Government Operations
Publisher :
ISBN 13 :
Total Pages : 320 pages
Book Rating : 4.F/5 ( download)
Download or read book Regulation of Income Tax Return Preparers written by United States. Congress. House. Government Operations and published by . This book was released on 1972 with total page 320 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author :
Publisher :
ISBN 13 :
Total Pages : 332 pages
Book Rating : 4.:/5 (319 download)
Download or read book Study of Present-law Penalty and Interest Provisions as Required by Section 3801 of the Internal Revenue Service Restructuring and Reform Act of 1998 (including Provisions Relating to Corporate Tax Shelters) written by and published by . This book was released on 1999 with total page 332 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Michael Brostek
Publisher : DIANE Publishing
ISBN 13 : 1437910149
Total Pages : 41 pages
Book Rating : 4.4/5 (379 download)
Download or read book Tax Preparers written by Michael Brostek and published by DIANE Publishing. This book was released on 2009-03 with total page 41 pages. Available in PDF, EPUB and Kindle. Book excerpt: Millions of taxpayers use paid tax return preparers and many of these paid preparers are not subject to any qualification requirements. Paid preparers in Calif. and Oregon are exceptions in that these states have set paid preparer qualification standards. Additionally, two bills before Congress would require national paid preparer regulations. This report studied: (1) how IRS, Calif., Oregon, and other states regulate paid preparers; (2) how the accuracy of federal tax returns from Calif. and Oregon compare to other returns; and (3) state-level costs and benefits of the Calif. and Oregon programs and insights they provide for a possible national program. Includes recommendations. Charts and tables.
Author : Ariel Alvarez
Publisher :
ISBN 13 :
Total Pages : 0 pages
Book Rating : 4.:/5 (137 download)
Download or read book The Constitutionality of the Inevitable Regulations of All Tax Return Preparers written by Ariel Alvarez and published by . This book was released on 2013 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Complying with the labyrinthine federal tax code is a complicated business. Each year millions of Americans must present to the Internal Revenue Service (IRS) a sincere and accurate statement of their income, applicable deductions and exemptions, and the total tax owed or refund claimed. Failure to do so potentially results in stringent and expensive penalties. Thus, it is reasonable to expect that the professionals or other individuals who assist these millions of Americans in preparing their tax returns be knowledgeable, careful and honest. However, studies show that many tax return preparers are operating outside an acceptable standard of professional responsibility. Although the IRS maintains strict regulation of certain kinds of tax preparers via the famous “Circular 230,” until recently a large industry of unregistered tax preparers has operated largely unrestricted. This paper examines the contextual evolution of the IRS's regulation of unregistered tax preparers, including its historical exercise of judicial and statutory remedies, the extension in 2011 of Circular 230's application to all tax return preparers and the objections to regulation raised by some unregistered tax preparers and their supporters. In light of the strong arguments in favor of regulation, this paper concludes that the IRS's ultimate regulation of all tax return preparers is basically inevitable.
Author : United States. Congress. Senate. Committee on Finance
Publisher :
ISBN 13 :
Total Pages : 328 pages
Book Rating : 4.:/5 (319 download)
Download or read book Protecting Taxpayers from Incompetent and Unethical Return Preparers written by United States. Congress. Senate. Committee on Finance and published by . This book was released on 2014 with total page 328 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Yinji Huang
Publisher :
ISBN 13 :
Total Pages : 290 pages
Book Rating : 4.:/5 (89 download)
Download or read book Essays on Tax Preparer Usage written by Yinji Huang and published by . This book was released on 1995 with total page 290 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : U.s. Government Accountability Office
Publisher : Createspace Independent Publishing Platform
ISBN 13 : 9781973956358
Total Pages : 28 pages
Book Rating : 4.9/5 (563 download)
Download or read book Paid Tax Return Preparers, in a Limited Study, Preparers Made Significant Errors written by U.s. Government Accountability Office and published by Createspace Independent Publishing Platform. This book was released on 2017-07-28 with total page 28 pages. Available in PDF, EPUB and Kindle. Book excerpt: " For tax year 2011, an estimated 56 percent of about 145 million individual tax returns were completed by a paid preparer. IRS has long recognized that preparers' actions have an enormous effect on its ability to administer tax laws effectively and collect revenue that funds the government. Likewise, many taxpayers rely on preparers to provide them with accurate, complete, and fully compliant tax returns. GAO was asked to review the oversight and quality of paid preparers. This testimony examines (1) how preparers are regulated by IRS and (2) the characteristics of tax returns completed by preparers based on products GAO issued from April 2006 through August 2008 and work conducted from November 2013 to April 2014. GAO reviewed laws, regulations and other guidance and interviewed IRS officials. GAO analyzed IRS Statistics of Income data from tax year 2011, the most recent data available, and the NRP database, which broadly tracks compliance. To gain insight on the quality of service provided, GAO conducted 19 undercover site visits to commercial preparers in a metropolitan area. Criteria to select the metropolitan area included whether the state regulates preparers and levies an income tax. "
Author : United States. General Accounting Office
Publisher :
ISBN 13 :
Total Pages : 80 pages
Book Rating : 4.F/5 ( download)
Download or read book Tax Administration : Effectiveness of IRS' Return Preparer Penalty Program is Questionable written by United States. General Accounting Office and published by . This book was released on 1991 with total page 80 pages. Available in PDF, EPUB and Kindle. Book excerpt:
